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U.S. Code Title 26
Subtitle B
Chapter 11
Subchapter A
Part IV
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Part IV: TAXABLE ESTATE
Section 2051: Definition of taxable estate
[Section 2052: Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
Section 2053: Expenses, indebtedness, and taxes
Section 2054: Losses
Section 2055: Transfers for public, charitable, and religious uses
Section 2056: Bequests, etc., to surviving spouse
Section 2056A: Qualified domestic trust
[Section 2057: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
Section 2058: State death taxes